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Income Tax - Highlights / Catch Notes

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Denial of deduction of donation u/s 80G - genuine donation or ...

Income Tax

August 23, 2016

Denial of deduction of donation u/s 80G - genuine donation or bogus - Since SIES has not specifically stated that the amount received from the assessee was returned back as per the aforesaid modus operandi, it cannot be held conclusively that either no donation was paid by the assessee to SIES or the amount paid by the assessee was returned by SIES - AT

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